Because suspension interest, in contrast to interest on arrears, does not necessarily accrue, the constitutional arguments against the amount of interest on arrears are not transferable.

Unlike various tax courts, the Federal Fiscal Court considers the late payment surcharges to be constitutional even in a low interest rate environment.

If income is inadvertently declared twice, even a final tax assessment can possibly be changed again.

The Federal Constitutional Court has not accepted for decision the submission of a tax court to review the constitutionality of the solidarity surcharge.

With a comprehensive tax amendment act, which primarily contains simplifications and simplifications, the German government wants to provide new growth impetus for the German economy.

If a car is confiscated abroad and later scrapped, the obligation to pay vehicle tax can end at the time of confiscation.

The state coronavirus aid does not meet the requirements for reduced taxation of extraordinary income.

The relief measures adopted at the end of 2022 will lead to significantly lower tax revenues, even if the unexpectedly good economy last year will at least compensate for this to some extent.

The Federal Ministry of Finance has published the annual positive list with the administrative directives that are still valid, which has grown significantly in size in recent years.

Donations and aid for earthquake victims are subject to various tax deductions and obligations to provide evidence for tax purposes.